Introduction to tax accountant examination subjects
The tax accountant examination includes five subjects: Tax Law I, Tax Law II, Tax-related Service Practice, Tax-related Service Related Laws and Finance and Accounting.
Among them, "Tax Law 1" and "Tax Law 2" are relatively low in difficulty, and they are also the two main subjects that many candidates choose in the first year!
Detailed explanation on the key points of Tax Law I and Tax Law II for tax agents
Tax Law I not only contains the basic principles of tax law, but also includes nine taxes, namely value-added tax, consumption tax, additional tax, tobacco tax, resource tax, vehicle purchase tax, land value-added tax, customs duty and environmental protection tax.
Tax Law II introduces nine kinds of taxes, such as enterprise income tax, personal income tax, stamp duty, property tax, vehicle and vessel tax, deed tax, urban land use tax, cultivated land occupation tax and ship tonnage tax, as well as some contents related to international taxation.
Review suggestions for tax accountant examination
1, understand:
Memory is based on understanding, and what is understood is the easiest to remember. Listening to lectures, reading handouts and doing problems are essential. The teacher's handouts are the essence of the teaching materials and the induction of the test sites, so it is very important to read through the handouts.
2. Listening to lectures:
Listening to lectures after reading the handout can effectively solve the problems that you don't understand in reading the handout. I have listened to more than two classes, including recording and broadcasting classes, live classes, learning classes, and basic recording and broadcasting classes. The so-called reading a hundred times is self-evident.
3, do the problem:
The most important thing to do the problem is to master the knowledge points involved in the problem, and also to be able to draw inferences from the problem. It is meaningless to know the simple right or wrong, and to know why it is wrong, so as to ensure that you will not make mistakes when you encounter the same type of problem in the future. In the process of doing the problem, you should be a conscientious person, set up a wrong question bank, and don't collapse when doing the wrong problem. At this time, treating yourself as a sponge is the fastest time to absorb knowledge. As long as you understand the knowledge points in the wrong problem, it is equivalent to mastering new knowledge points.